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2017 (7) TMI 945 - CESTAT BANGALORERefund of service tax - unjust enrichment - Section 11B(2) of Central Excise Act 1944 - denial on the ground of non-production of evidence to establish that the burden of tax payment has not been passed on to the Customer - Held that: - The learned Commissioner (Appeals) has rightly held that the principles of unjust enrichment is not applicable in the present case and further I also find that the adjudicating authority while crediting the refund claim to the Consumer Welfare Fund has travelled beyond the order of the Tribunal - there is no infirmity in the findings of the impugned order which needs to be interfered with - appeal dismissed - decided against Revenue.
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